1991 (12) TMI 39

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.... 1. At the instance of the assessee, the following question of law is referred for the opinion of this court under section 256(1) of the Income Tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the claim for deduction levied under section 220(2) of Rs. 6,03,168 interest levied under section 215 of Rs. 1,38,506 and interest levied under section 201(1A) of Rs. 66,590 wa....